Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 3. The Equalized County Assessment Roll

Section 2050

2050. Application of last equalized roll. Whenever, for the purpose of determining the assessed value of property on the county assessment roll or determining the names or addresses of assessees on such roll, the State Constitution, any law, any charter of a city or a county, or any ordinance, resolution, order or regulation of any city, county or other public corporation makes reference to the "last equalized county assessment roll" in those words or in similar words, or in any words intended to refer to the latest or current assessment roll of the county, such roll (hereinafter referred to as the "last equalized roll") shall be ascertained in accordance with the rules provided in this chapter.